Small and medium-sized enterprises (SMEs) play an increasingly important role in global economic development, and they have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA) techniques can help SMEs allocate limited resources...

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...

This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and...

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...

Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...

Purpose: This review synthesizes existing studies that have investigated questions related to imperialism and postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a structured literature review of imperialism and...

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...

Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced voluntary audit for small private limited liability firms. I find no...

IFRS are the new global accounting standards and has made its way into India. As the country accept these standards, investors are curious whether change of accounting standards from Indian GAAP to IFRS will result in significant changes in Financial statement(Income Statement and Balance sheet)...

This paper investigated accounting in non-going concerns, insolvent, liquidating entities and pattern of rendition of these financial reporting in Nigeria and another four focal countries. This research is undertaken with view to establish the existence or lack of specific accounting and...

Purpose – Exploiting the mandatory provision of integrated reporting in South Africa, this paper investigates whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the economic...

This paper reviews research that uses big data and/or machine learning methods to provide insight relevant for equity valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting variables. The article concludes by providing...

This study examines how accounting quality of target firms relates to the design of merger consideration in acquisition agreements. The theory suggests that acquirers mitigate adverse selection problems by making the value of merger consideration sensitive to the acquirers’ merger announcement...

This paper presents a set of generational accounts (GAS) that can be used to assess the fiscal burden current generations are placing on future generations. The GAS indicate the net present value amount that current and future generations are projected to pay to the government now and in the...

An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher...

Prior studies show that senior managers (i.e., CEO, CFO, and board members) face financial and vocational pressure to meet earnings expectations, but relatively little is known about how financial reporting pressure impacts the average employee. Using employee satisfaction ratings from...

An extensive literature examines whether senior executives’ contractual incentives influence their financial reporting decisions. However, little is known about whether— and how—the incentives of lower-level (or “rank-and-file”) employees, who are perhaps even more directly involved in...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....

This paper focuses on financial reporting for the Australian Not-for-profit and Charitable Sector. It is principally concerned with raising sector-wide participation in the national discussion pertaining to Australian Accounting Standards and their impact on the Sector’s financial reporting...

The literature provides mounting evidence that top managers are associated with financial reporting outcomes. In this paper, I predict and find that traits of rank-and-file employees also explain these outcomes. Controlling for the CEOs’ criminal records, firms with more employees with...

This study investigates the effects of price-fixing agreement engagement on corporate financial reporting opacity. Using a sample of U.S. cartel firms with price-fixing agreements from 1985 to 2016, we document a significant decline of financial reporting opacity when a firm engages into a...

Purpose: The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability...

This paper examines how the effect of the audit partner on accounting estimates varies across the tenure of a partner/client relationship. Using confidential data on audit partner identity in the banking industry, we find that banks systematically report higher loan loss reserves (LLRs) at the...

The predicament that befell the entire world as a result of the COVID-19 has been a matter of concern researchers. This paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of this paper are to ascertain the differences between...

This study aimed to identify the impact of the COVID-19 pandemic on managerial accounting and its adjustments in financial markets to help business society deal with their businesses and companies during the pandemic. This study was conducted in Quezon City, Philippines, employing the...

We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data...

We elaborate on the business cycle accounting method proposed by Chari, Kehoe, and McGrattan (2007), clear up some misconceptions about the method, and then apply it to compare the Great Recession across OECD countries as well as to the recessions of the 1980s in these countries. We have four...

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...

Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...

‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’s theoretical writings (written more...

Purpose – To enhance our understanding of the relations between corporate governance reform, management decision-making, and firm accounting performance in Kuwait by focusing on the role of important but difficult to quantitatively measure factors, including culture, religion, tribal, and...

Globalization has shrunk the world into a global village and there is a need that the management education has to become more meaningful to meet the new challenges. It represents a significant threat as well as a substantial opportunity to the economies and educational systems. The future of...

IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures and options for hedging foreign currency risks, interest rate risk, price risk etc. Derivatives include financial and commodity derivatives, commodity derivatives are of recent...

The object of research is the implementation of clustering of the economy as an effective mechanism for management accounting of the costs of enterprises. One of the most problematic areas is the identification of the main priority areas of clustering the economy, which will actively influence...